The k-vertex cover problem aims to find a vertex cover set with k vertices in a given undirected graph. Based on biological molecular computation, the paper describes a new DNA procedure to solve K -vertex cover problem in O n 2 time complexity, which greatly simplifies the complexity of the computation.
Abstract-Based on the features of Chinese market and Chinese institution, this paper intends to study the relationship between earnings management and tax burden by using the account error correction data. As is revealed in the study, the fundamental goal of the earnings management in the listed companies is to allegedly inflate earnings. However, the majority of the companies won't pay the extra taxes and instead, they decrease tax reporting. Little tax restrictions have been attached to the accounting earnings, Therefore tax reduction may be attributed to the way rather than the goal of earnings management. The implication of the phenomena is that analysis on book-tax differences may be the useful tool for supervisors to investigate the earnings management behaviour, for investors and CPA to appraise the quality of accounting information, and for tax sections to supervise the tax report.
There are three pricing methods: fixed price, auction and accumulative bid pricing. Although cumulative bidding pricing is the first choice of major capital markets in the world, in recent years, Some financial markets in some countries and regions have started to adopt auction methods again and have perfected various auction mechanisms in the process of IPO pricing and become the pricing mechanism approved by the market. Based on the current situation of China A-share IPO market, this paper puts forward an auction model to analyze the role of this model in the pricing of new shares, and concludes that with the increase of the number of small and medium-sized investors, this paper makes a certain sort of research on the pricing mechanism of new shares. Institutional investors will be allocated less shares and information rentals, while issuers' earnings will increase.
Because of the different size and research strength of each institutional investor, the quantity and quality of market information are different, that is, the existence of heterogeneous institutional investors makes the distribution of new stock pricing information more complex. Issuers need to determine the corresponding pricing methods under different information distribution conditions, that is, unified pricing or differential pricing, and based on conditional probability to determine the corresponding price level, so as to maximize the issue income; Because of the participation of retail investors and the existence of callback mechanism, the underpricing phenomenon in some cases is eliminated.
This paper is concerned with the Cauchy problem for a compressible viscous fluid in one-dimensional (1D) space. By means of the weighted initial density, we obtain the global-in-time existence of a unique classical solution with large initial data. The initial density can be compactly supported or decays to zero not too slowly at infinity.
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